26 USC 211: Allowance of deductions
Text contains those laws in effect on September 6, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§211. Allowance of deductions
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).
(Aug. 16, 1954, ch. 736,
Editorial Notes
Amendments
1977-
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by